Moulton Pre-School
Registered Charity Number 1032451
Trustees' Annual Report and Financial Statements
For the Year ended
9th September 2021
Moulton Pre-School
Year Ended 9th September 2021
| Index | ||
|---|---|---|
| PAGE | ||
| **1 ** | Trustees and Office Holders | 1 |
| **2 ** | Trustees' Annual Report | 2 to 4 |
| **3 ** | Independent Examiner's Report | 5 to 6 |
| **4 ** | Receipts and Payments Account | 7 |
| **5 ** | Balance Sheet | 8 |
| **6 ** | Notes to the Financial Statements | 9 |
Moulton Pre- School
Year ended 9th September 2021
Trustees and Office Holders
Trustees
Jon Findlay Chairman Sarah Whitby Secretary Nicola Wakefield Treasurer
Other committee members
Annelise Whalley Charlotte Yarwood Appointmented 01/11/2017 Kayleigh Holmes Appointmented 01/11/2017
Principal Office
Moulton Village Hall Main Road Moulton Northwich Cheshire CW9 8PB
Tel: 07891526469
Independent Examiner
Ms S Walton FMAAT
Bankers
Santander, Bootle, Merseyside GIR 0AA
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Moulton Pre- School
Year Ended 9th September 2021
Trustees' Annual Report
The Trustees present their annual report with the financial statements for the year ended 9th September 2021. The finanical statements have been prepared on a receipt and payments basis as permitted by section 133 of the Charities Act 2011 and are consistent with the previous year.
Constitution and objects
Moulton Pre-School was constituted under a trust deed adopted on the 28th April 1975, the 2005 constitution was adopted at the Annual General Meeting on the 14th November 2007.
The Charity's objects, as stated in the constitution are to enhance the development and education of children under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups.
Organisation The Committee
The overall management and control of the Pre-School will rest with the individual members of the Pre-School's management committee ('the committee). As well as being responsible for the management of the Pre-School the committee members are also the charity trustees of the Pre-School
The minimum number of Committee members shall be 5 and the maximum shall be 12, together with up to a further 3 co-opted members. The Committee shall consist of:
a)
(a) a Chair, a treasurer and a Secretary (the Officers) and
(b) not less than 2 nor more than 9 other elected Members; and
(c) if the Committee decides it can co-opt up to 3 further Members on the committee at any one time
Full details of the mechanism for appointment and removal of committee members are set out in the constitution, which is available for inspection upon request.
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Moulton Pre- School
Year Ended 9th September 2021
Trustees' Annual Report
Relationships with Related Parties/ External Bodies
The Committee has accepted that we shall continue to make use of the Village Hall at the present time and as such have shown commitment to improving our setting. We have purchased extra storage for toys and equipment to be stored on site and have agreed with the hall committee to extend our usable outside space.
Chairpersons' Review of activities and Achievements.
The Pre-school has continued to have a challenging time with a decreasing number of pupils, due to another provider in the local area setting up. The staff have coped well with returning to normal after coping with the COVID pandemic, whilst also ensuring regular cleaning and following guidance to provide safe and secure setting.
Plans for year ending 9th September 2021
We will continue to improve our setting where possible, for the benefit of the children.
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Moulton Pre- School
Year Ended 9th September 2021
Trustees' Annual Report
Reserves Policy
The Trustees will contine to review the reserves policy of The Charity annually, to ensure that the funds maintained continue to reflect the requirements of the Charity.
Risk Management
The Trustees review the major risks which The Charity faces on a regular basis and believe that maintaining free reserves as outlined above, combined with the financial control systems in operation, will provide sufficient resources in the event of adverse conditions.
Statement of Trustees; responsibilties
The trustees are responsible for keeping proper accounting records which disclose with reasonable accurancy at any time the financial position of the charity at that time and to enable the trustees to ensure that any statement of account prepared by them complies with the regulations under section 132 of the Charities Act 2011. They are also responsible for safeguarding the Charity's assets and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On Behalf of the Trustees:
Chairman
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Moulton Pre- School
Year Ended 9th September 2021
Independent Examiner's Report to the Trustees of Moulton Pre-School
I report on the accounts of the Trust for the year ended 9th September 2021 which are set out on pages 7-11
Respective responsiblites of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 and that an independent examination is needed.
It is my responsibility to:
-
1 examine the accounts (under section 145 of the 2011 Act)
-
2 to follow the procedures laid down in the General Directions given by the charity Commissioners (under section 145 (5) (b) of the 2011 act); and
-
3 to state whether particular matters have come to my attention
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those set out below.
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Moulton Pre- School
Year Ended 9th September 2021
Independent Examiner's Report to the Trustees of Moutlon Pre-School
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) Which gives me reasonable cause to believe that in any material respect the requirements
-
to Keep accounting records in accordance with section 130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and to comply with the methods and principles of the statement of recommended practice; Accouting and reporting by Charities.
have not been met; or
(2) to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Ms Sarah Walton 74 76 High Street Winsford Cheshire CW7 2AP
18/08/2022
SW Accounting Services Ltd
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Moulton Pre-School
Receipts and Payments Account for the year ended 9th September 2021
| Receipts | Unrestricted | Restricted | Total FundsTotal Funds | ||
|---|---|---|---|---|---|
| Funds | Funds | 2020/2021 2019/2020 | |||
| Grants and Fees | 62456 | 69103 | |||
| Fundraising Activities | 842 | 888 | |||
| Other Receipts | -384 | 63 | |||
| Charitable Activities | 20 | ||||
| Investment | 2 | 0 | 0 | 148 | |
| Total Receipts | 62916 | 70222 | |||
| Payments | |||||
| Charitable Costs | 60791 | 60737 | |||
| Voluntary Income Costs | |||||
| Fundraising Costs | 2144 | 2002 | |||
| Governance Costs | 1855 | 1957 | |||
| 0 | 0 | ||||
| Total Resources Expended | 64790 | 64696 | |||
| 0 | 0 | ||||
| Surplus for the year | -1874 | 5526 | |||
| 0 | |||||
| Fund Balances Brought Forward at | 55161 | 49635 | |||
| Sep-20 | |||||
| 0 | 0 | ||||
| Fund balances Brought Forward a | 53287 | 55161 | |||
| Sep-21 |
Cash at bank and in hand
| k and in hand | ||
|---|---|---|
| 9th | Sept 21 | 9th Sept 20 |
| Current account | 25820 | 27171 |
| Deposit Account | 27203 | 27201 |
| Takings/ Income Accou | 264 | 720 |
| Cash in Hand | 69 | |
| 53287 | 55161 |
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Moulton Pre-School
Balance Sheet as at 9th September 2021
| Current Assets | 09/09/2021 | 09/09/2020 | |
|---|---|---|---|
| Cash at bank and in hand | 53287 | 55161 | |
| Unrestricted Funds | 53287 | 55161 | |
| Approved by the Board of Trustees | |||
| and signed on its behalf by | |||
| 18/08/2022 | |||
| Chairman |
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Moulton Pre-School
Notes forming part of the financial statements For the year ended 9th September 2021
1. Accounting Policies
a. Accounting convention
The financial statements are prepared under the historical cost convention and in accordance with applicable accounting standards. In preparing the financial statements the charity follows best practice as set out in the statement of Recommended Practice 'Accounting by Charities' (SORP) issued in March 2005
b. Incoming resources
Income is recognised on a receipt basis
c. Resources expended
Expenditure is included on a payment basis
e. Funds accounting
The funds held by the charity are unrestricted general funds, funds which can be used in accordance with the charitable objects at the discretion of the trustees.
Within unrestricted funds, a contingency fund is maintained which is designed to cover redundancy costs and one month's loss of income. The balance of the account (see note 5) represents contingency funds.
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